| Bond v Pickford [1983] STC 517, (1993) TC 301 | 2 |
| Re Brockbank [1948] Ch 206 | 7 |
| Re Brooker [1934] Ch 610 | 7 |
| Grey v Inland Revenue Commissioners [1960] AC 1 | 8, 11 |
| Pearson v Inland Revenue Commissioners [1981] AC 753 | 7 |
| Re Power [1947] Ch 572 | 7 |
| Stephenson v Barclays Bank [1975] STC 151 | 7 |
| Re Taylor [1932] 1 Ch 242 | 2 |
| Roome v Edwards [1981] STC 96 | 2 |